The preferred method for deleting a user account on Windows 11 is through the Settings app ... Right-click the Start menu ...

Do note that in case your computer has multiple user accounts you may ... and then click Turn system icons on or off, link. However, if you are using Windows 11, you need to open Windows Settings ...

With the latest insider build for Windows 11, Microsoft is killing off a workaround that let you set up a local account instead of a Microsoft account.